17 results for "61"

§ 1.61-1

Gross income.

§ 1.61-2

Compensation for services, including fees, commissions, and similar items.

§ 1.61-3

Gross income derived from business.

§ 1.61-4

Gross income of farmers.

§ 1.61-5

Allocations by cooperative associations; per-unit retain certificates—tax treatment as to cooperatives and patrons.

§ 1.61-6

Gains derived from dealings in property.

§ 1.61-7

Interest.

§ 1.61-8

Rents and royalties.

§ 1.61-9

Dividends.

§ 1.61-10

Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts.

§ 1.61-11

Pensions.

§ 1.61-12

Income from discharge of indebtedness.

§ 1.61-13

Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust.

§ 1.61-14

Miscellaneous items of gross income.

§ 1.61-15

Options received as payment of income.

§ 1.61-21

Taxation of fringe benefits.

§ 1.61-22

Taxation of split-dollar life insurance arrangements.